Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 38
Acquisition and disposal costs etc.
Section 38 defines the expenditure that can be deducted from the sale proceeds when calculating a chargeable gain on the disposal of an asset, and provides an exhaustive definition of allowable incidental costs.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.